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Vika Fitranita
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fairness@unib.ac.id
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PRODI MAGISTER AKUNTANSI, FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS BENGKULU Jl. W.R. Supratman, Kandang Limun, Bengkulu 38371
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INDONESIA
Jurnal Fairness
Published by Universitas Bengkulu
ISSN : -     EISSN : 23030372     DOI : 10/33369
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Jurnal Fairness (JF) dikelola dan diterbitkan oleh Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu secara periodik tiga kali dalam setahun setiap Bulan April, Agustus dan Desember. JF menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 5 Documents
 1 
Search results for , issue "Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)" : 5 Documents clear
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DENGAN METODE RGEC Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.31891

Abstract

The research aims to determine the assessment of the soundness level of state-owned banks and private banks book IV using the RGEC method during 2015-2019. The population of this research is all banks registered with the Financial Services Authority. This research is descriptive with a quantitative approach. The sample performance in this research used purposive sampling technique with certain criteria. The criteria are 1) The sample conventional commercial banks & state-owned enterprises are those included in book IV in 2015 - 2019. 2) National private banks & state-owned enterprises with core capital of more than 30 trillion & included in book IV during 2015-2019. 3) State-owned banks and conventional banks with a ratio of large and small core capital that are proportional to the value of the analysis method used is the different test with the independent sample test. The results of this research on the health assessment of the bank show that the NPL, LDR and ROA ratios are significant differences between private banks IV and state-owned banks, while for GCG, CAR and NIM there is no significant difference between the soundness level of state- owned banks and private banks BUKU IV.
PENGARUH DIVERSIFIKASI PENDAPATAN TERHADAP KINERJA BANK; STUDI EMPIRIS PADA BANK KOMERSIAL DI ASIA Devi Febrianti; Miuzuddin
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.33443

Abstract

The purpose of this study is to examine the effect of income diversification on bank performance in the Asian countries. This study uses bank-level data from BankFocus for 173 banks in 8 countries in the Asian for the period 2011-2019. Meanwhile, the data at the country level uses data obtained from the World Bank. The results show that income diversification can reduce bank profitability and efficiency. The results suggest that, although diversification theoretically offers benefits to banks, it has consequences. To improve supervisory performance, risk-taking behavior and understanding of the bank's core business are important concerns in implementing diversification.
PENGARUH PENGELOLAAN KEUANGAN DAN PENGAWASAN KEUANGAN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU Afri Darmawan; Nila Aprilla
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37098

Abstract

The objective of this study was to prove the influence of the administration of financial statement and financial control on the performance of Local Government Organization at the Bengkulu Province. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Government Organization at the Bengkulu Province. The number of samples used in this study was 108 peoples. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 96 peoples. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the administration of financial statement has a significant influence on the performance of local government organizations in the Bengkulu Province and (2) the financial control has significant influence on the performance of local government organizations in the Bengkulu Province.
PENGARUH SIKAP DAN PERSEPSI KONTROL PERILAKU TERHADAP NIAT WHISTLEBLOWING DENGAN PERSEPSI DUKUNGAN ORGANISASI SEBAGAI VARIABEL MODERASI Novita Sari; Fransiska junita
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37099

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in disclosing fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Service Office. The data used in this study are primary data. The data collection method used purposive sampling technique and this study used a quantitative. Data were analyzed using multiple linear regression using SPSS software. The results showed that attitudes has effect on employee intentions and perceptions of behavior control has no effect on employee intentions in whistleblowing. Organizational support not have a moderating effect on attitudes, but has a moderating effect on perceptions of behavioral control on whistleblowing intentions.
PENGARUH LEVERAGE KEUANGAN, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN ( Setudi Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia ) Jaya Prima; Saiful
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37100

Abstract

This study aims to examine the effect of financial leverage, liquidity, profitability, company size on the timeliness of financial reporting specifically on real estate and property companies listed on the Indonesian stock exchange. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange within a period of 5 years (2013-2017). The total population in this study were 170 (34 companies x 5 years = 170). This study uses secondary data, the analytical method used in this study is the logistic regression analysis model. The results of this study show (1) financial leverage negatively affects the timeliness, this supports signal theory, while the variables liquidity,profitability, company size do not affect the timeliness of financial reporting.

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